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TMI Blog2018 (9) TMI 1349X X X X Extracts X X X X X X X X Extracts X X X X ..... rence can be made to the Hon’ble Madras High Court decision in the case of Tamil Nadu Newsprints & Paper Ltd. vs. CCE, Tiruchirapalli [2017 (6) TMI 574 - MADRAS HIGH COURT] - Credit allowed. CENVAT Credit on Light Fittings - Held that:- The amount being on the lower side i.e. ₹ 19,753/-, appellant is not contesting the same. Penalty - Held that:- The demand having been set aside and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the credit in respect of CTD Bar, M.S. Bar etc., proposed to deny the credit of ₹ 7,12,462/- availed during the period of October, 2007 to December, 2007. Similarly, Cenvat credit of ₹ 1,27,926/- was sought to be reversed in respect of Cement falling under Chapter 25 and used for laying down the foundation of plant and machinery. Further Cenvat credit to the extent of ₹ 1,50,07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions. One such reference can be made to the Hon ble Madras High Court decision in the case of Tamil Nadu Newsprints Paper Ltd. vs. CCE, Tiruchirapalli, 2017 (357) E.L.T. 60 (Mad.) and in the case of India Cements Ltd. reported as 2009 (238) E.L.T. 411 (Mad.). By following above decision, we hold that the appellant is entitled for availment of Cenvat credit on the said items. As regards, avail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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